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S3842 - Details

Law Section:

Executive Law

Laws Affected:

Amd §21, Exec L; add §187-s, amd §§210 & 606, Tax L

S3842 - Summary

Requires motor fuel terminal facilities and wholesalers in the state to be capable of operating its distribution loading racks using an alternate generated power source for a minimum of seventy-two hours.

S3842 - Sponsor Memo

BILL NUMBER:S3842
TITLE OF BILL: An act to amend the executive law and the tax law, in
relation to requiring motor fuel terminal facilities and wholesalers
in the state to be capable of operating its distribution loading racks
using an alternate generated power source for a minimum of seventy-two
hours; and providing for the repeal of certain provisions upon
expiration thereof
PURPOSE:
To require certain motor fuel terminal facilities and wholesalers in
the state to be capable of operating its distribution loading racks
using an alternate generated power source; to require that certain
motor fuel retail outlets be prewired with the wiring necessary to
operate an alternate generated power source; and to provide tax
credits therefor.
SUMMARY OF PROVISIONS:
Section 1 adds a new paragraph k to section 21 of the executive law to
provide the Disaster Preparedness Commission with the authority to
require that certain motor fuel terminal facilities and wholesalers be
capable of operating its distribution loading racks using an alternate
generated power source for a minimum of 72-hours. Such alternate
generated power source shall be available for operation within

36-hours of a major disaster, pending a post disaster examination of
the equipment-and any necessary repairs.
This section also provides the Disaster Preparedness Commission with
the authority to require that certain motor fuel retail outlets be
prewired with appropriate wiring, including a transfer switch,
necessary for the operation of an alternate generated power source
that is capable of operating all fuel pumps, dispensing equipment,
life safety systems and payment acceptance systems for a minimum of
72-hours, and which shall be required to have access to an alternate
generated power source. Such designated outlets shall be: located
within one-half mile of an interstate highway or state or federally
designated evacuation route; in locations that due to their topography
or distance towards or away from a body of water and under criteria
established by the Commission, would remain viable and that could
safely operate before, during and after a declaration of an emergency;
in locations near transportation hubs and other suitable areas that
could be valuable to assist in regional or local rescue and response
activities; in other locations that are determined by the Commission
to be vital to post disaster rescue and recovery operations.
Section 2 adds a new section 187-s to the tax law to provide a credit
against the corporation tax for up to fifty percent of the cost to
purchase and install an alternate generated power source by a motor
fuel terminal facility, wholesaler or. motor fuel retail outlet,
capped at $15,000. The credit would also be available for the costs of
materials and labor associated with the installation of appropriate
wiring, including a transfer switch, necessary for the operation of an
alternate generated power source by a motor fuel retail outlet, capped
at $5,000. The credit will be available from January 1, 2014 until
January 1, 2018. In order to qualify for the credit, the installation
of appropriate wiring and transfer switches shall be performed by a
certified electrical contractor and certified as operational by the
local building inspector. Expenditures for interest or other finance
charges, as-well as the amount of any federal, state or local grants
received by the taxpayer are excluded from the amount eligible for the
credit. The amount of any credit will be recaptured if an alternate
generated power source is returned or removed from service within one
year. Lastly, the amount of any unused credit is not refundable, but
can be carried over for up to five additional years.
Section 3 adds a new subdivision 46 to section 210 of the tax law to
provide a credit, as described above, against the business franchise
tax.
Section 4 adds a new subsection (u) to section 606 of the tax law to
provide a credit, as described above, against the personal income tax.
Section 5 adds a new clause (xxxv) to subparagraph (B) of paragraph 1
of subsection (i) of section 606 of the tax law to make conforming
changes regarding the above tax credit.
Section 6 provides the effective date.
JUSTIFICATION:
Hurricane Sandy left many New York counties devastated and without
power for weeks. Due to this, many facilities along the motor fuel
supply chain were left without power and were unable to meet the
demands of thousands who were in need of gas for their vehicles and
home generators. When fuel became available, many gas stations were
still unable to provide it to consumers because their facilities were
still without power. Consumers were forced to wait for hours in mile
long lines in order to get gas from the few stations that were able to
get their power restored. This legislation will ensure that this does
not occur again.
This legislation mirrors Florida law and proposed legislation in
California. Florida and Louisiana are the only states thus far that
require terminals and wholesalers to install an alternate generated
power source, and that certain service stations to be prewired to be
capable of operating an alternate generated power source. This
requirement allows for these facilities to remain operable after a
major disaster such as Hurricane Sandy. Requiring gas stations to be
prewired and have an alternate power source available for use makes
sure that residents have access to gasoline, enabling them to be able
to leave the impacted area prior to or after the storm hits, as well
as to be able to have fuel necessary to power their own home
generators. Including a tax credit will provide financial relief to
those facilities that are required to install a generator or be
prewired, as well as provide a financial incentive to other facilities
to be prewired or purchase a generator.
This bill will ensure that facilities along the motor fuel supply
chain have the necessary power to continue to operate when there are
large power outages due to a major disaster. This will make sure the
New York residents will continue to have access to vital fuel to run
their vehicles and own generators, which become crucial during the
colder months.
LEGISLATIVE HISTORY:
New bill; similar to S.1208-A.
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately; provided that the provisions
of section two, three, four and five of this act shall expire and be
deemed repealed January 1, 2018.

S T A T E O F N E W Y O R K
________________________________________________________________________
3842
2013-2014 Regular Sessions
I N S E N A T E
February 21, 2013
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Veterans, Homeland Securi-
ty and Military Affairs
AN ACT to amend the executive law and the tax law, in relation to
requiring motor fuel terminal facilities and wholesalers in the state
to be capable of operating its distribution loading racks using an
alternate generated power source for a minimum of seventy-two hours;
and providing for the repeal of certain provisions upon expiration
thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph 3 of paragraph i and paragraph j of subdivi-
sion 3 of section 21 of the executive law, as amended by section 2 of
part B of chapter 56 of the laws of 2010, are amended and a new para-
graph k is added to read as follows:
(3) the status of the state and local plans for disaster preparedness
and response, including the name of any locality which has failed or
refused to develop and implement its own disaster preparedness plan and
program; and the extent to which all forms of local emergency response
assets have been included, and accounted for in planning and preparation
for disaster preparedness and response; [and]
j. develop public service announcements to be distributed to tele-
vision and radio stations and other media throughout the state informing
the public how to prepare and respond to disasters. Such public service
announcements shall be distributed in English and such other languages
as such commission deems appropriate[.];
K. (1) NOTWITHSTANDING THE PROVISIONS OF THIS SECTION, CHAPTER OR ANY
PROVISIONS TO THE CONTRARY CONTAINED IN ANY GENERAL, SPECIAL OR LOCAL
LAWS, DESIGNATE MOTOR FUEL TERMINAL FACILITIES AND WHOLESALERS IN THE
STATE THAT SHALL BE REQUIRED TO BE CAPABLE OF OPERATING ITS DISTRIBUTION
LOADING RACKS USING AN ALTERNATE GENERATED POWER SOURCE FOR A MINIMUM OF
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09036-02-3

S. 3842 2
SEVENTY-TWO HOURS. PENDING A POST DISASTER EXAMINATION OF THE EQUIPMENT
BY THE OPERATOR TO DETERMINE EXTENUATING DAMAGE THAT WOULD RENDER IT
UNSAFE TO OPERATE AND ANY NECESSARY REPAIRS, THE FACILITY SHALL HAVE
SUCH ALTERNATE GENERATED POWER SOURCE AVAILABLE FOR OPERATION NO LATER
THAN THIRTY-SIX HOURS AFTER A MAJOR DISASTER. "MAJOR DISASTER" SHALL
MEAN OCCURRENCE OR IMMINENT THREAT OF WIDESPREAD OR SEVERE DAMAGE, INJU-
RY OR LOSS OF LIFE OR PROPERTY RESULTING FROM ANY NATURAL OR MAN-MADE
CAUSES, INCLUDING, BUT NOT LIMITED TO, FIRE, FLOOD, EARTHQUAKE, HURRI-
CANE, TORNADO, HIGH WATER, LANDSLIDE, MUDSLIDE, WIND, STORM, WAVE
ACTION, VOLCANIC ACTIVITY, EPIDEMIC, AIR CONTAMINATION, TERRORISM, CYBER
EVENT, BLIGHT, DROUGHT, INFESTATION, EXPLOSION, RADIOLOGICAL ACCIDENT,
NUCLEAR, CHEMICAL, BIOLOGICAL OR BACTERIOLOGICAL RELEASE, WATER CONTAM-
INATION, BRIDGE FAILURE OR BRIDGE COLLAPSE. INSTALLATION OF APPROPRIATE
WIRING, INCLUDING A TRANSFER SWITCH, SHALL BE PERFORMED BY A CERTIFIED
ELECTRICAL CONTRACTOR AND CERTIFIED AS OPERATIONAL BY THE LOCAL BUILDING
INSPECTOR. EACH BUSINESS SHALL KEEP A COPY OF THE DOCUMENTATION OF SUCH
INSTALLATION ON SITE OR AT ITS CORPORATE HEADQUARTERS. IN ADDITION, EACH
BUSINESS SHALL KEEP A WRITTEN STATEMENT ATTESTING TO THE PERIODIC TEST-
ING AND ENSURED OPERATIONAL CAPACITY OF THE EQUIPMENT. THE REQUIRED
DOCUMENTS SHALL BE MADE AVAILABLE, UPON REQUEST, TO THE COMMISSION OR
LOCAL EMERGENCY MANAGEMENT AGENCY.
(2) NOTWITHSTANDING THE PROVISIONS OF THIS SECTION, CHAPTER OR ANY
PROVISIONS TO THE CONTRARY CONTAINED IN ANY GENERAL, SPECIAL OR LOCAL
LAWS, DESIGNATE MOTOR FUEL RETAIL OUTLETS THROUGHOUT EACH DESIGNATED
VULNERABLE COMMUNITY IN THE STATE THAT SHALL BE REQUIRED TO INSTALL
APPROPRIATE WIRING, INCLUDING A TRANSFER SWITCH, NECESSARY FOR THE OPER-
ATION OF AN ALTERNATE GENERATED POWER SOURCE CAPABLE OF OPERATING ALL
FUEL PUMPS, DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND PAYMENT
ACCEPTANCE SYSTEMS FOR A MINIMUM OF SEVENTY-TWO HOURS AND WHICH SHALL BE
REQUIRED TO HAVE ACCESS TO SUCH ALTERNATE GENERATED POWER SOURCE. PEND-
ING A POST DISASTER EXAMINATION OF THE EQUIPMENT BY THE OPERATOR TO
DETERMINE EXTENUATING DAMAGE THAT WOULD RENDER IT UNSAFE TO OPERATE AND
ANY NECESSARY REPAIRS, THE FACILITY SHALL HAVE SUCH ALTERNATE GENERATED
POWER SOURCE AVAILABLE FOR OPERATION NO LATER THAN THIRTY-SIX HOURS
AFTER A MAJOR DISASTER. "MAJOR DISASTER" SHALL MEAN OCCURRENCE OR IMMI-
NENT THREAT OF WIDESPREAD OR SEVERE DAMAGE, INJURY OR LOSS OF LIFE OR
PROPERTY RESULTING FROM ANY NATURAL OR MAN-MADE CAUSES, INCLUDING, BUT
NOT LIMITED TO, FIRE, FLOOD, EARTHQUAKE, HURRICANE, TORNADO, HIGH WATER,
LANDSLIDE, MUDSLIDE, WIND, STORM, WAVE ACTION, VOLCANIC ACTIVITY,
EPIDEMIC, AIR CONTAMINATION, TERRORISM, CYBER EVENT, BLIGHT, DROUGHT,
INFESTATION, EXPLOSION, RADIOLOGICAL ACCIDENT, NUCLEAR, CHEMICAL,
BIOLOGICAL OR BACTERIOLOGICAL RELEASE, WATER CONTAMINATION, BRIDGE FAIL-
URE OR BRIDGE COLLAPSE. INSTALLATION OF APPROPRIATE WIRING, INCLUDING A
TRANSFER SWITCH, SHALL BE PERFORMED BY A CERTIFIED ELECTRICAL CONTRACTOR
AND CERTIFIED AS OPERATIONAL BY THE LOCAL BUILDING INSPECTOR. EACH BUSI-
NESS SHALL KEEP A COPY OF THE DOCUMENTATION OF SUCH INSTALLATION ON SITE
OR AT ITS CORPORATE HEADQUARTERS. IN ADDITION, EACH BUSINESS SHALL KEEP
A WRITTEN STATEMENT ATTESTING TO THE PERIODIC TESTING AND ENSURED OPERA-
TIONAL CAPACITY OF THE EQUIPMENT. THE REQUIRED DOCUMENTS SHALL BE MADE
AVAILABLE, UPON REQUEST, TO THE COMMISSION OR LOCAL EMERGENCY MANAGEMENT
AGENCY. SUCH DESIGNATED OUTLETS: (I) SHALL BE LOCATED WITHIN ONE-HALF
MILE PROXIMATE TO AN INTERSTATE HIGHWAY OR STATE OR FEDERALLY DESIGNATED
EVACUATION ROUTE; OR
(II) SHALL BE IN LOCATIONS THAT, DUE TO THE TOPOGRAPHY OF THE AREA,
DISTANCE TOWARDS OR AWAY FROM ANY BODY OF WATER, WETLAND OR PHYSICAL
FEATURE, OR ANY OTHER CRITERIA ESTABLISHED BY THE COMMISSION, WOULD
S. 3842 3
REMAIN VIABLE LOCATIONS THAT COULD SAFELY AND EFFECTIVELY OPERATE
BEFORE, DURING AND AFTER A DECLARATION OF AN EMERGENCY; OR
(III) SHALL BE IN LOCATIONS NEAR TRANSPORTATION HUBS AND OTHER SUIT-
ABLE AREAS WITHIN EACH REGION AND EACH COMMUNITY THAT, AFTER THE OCCUR-
RENCE OF SUCH DISASTER, COULD BE VALUABLE TO ASSIST IN REGIONAL OR LOCAL
RESCUE, RESPONSE, RECOVERY OR MITIGATION ACTIVITIES, INCLUDING BUT NOT
LIMITED TO, MAKING AVAILABLE MOTOR FUEL TO EMERGENCY VEHICLES, EMERGENCY
RESPONDERS, LAW ENFORCEMENT OR TRUCKS AND BUSES USED TO TRANSPORT
RESCUE, RESPONSE AND RECOVERY MATERIAL OR PERSONNEL, AND TO SUPPORT THE
LOCAL FUEL NEEDS OF EACH COMMUNITY FOR HEAT, COOKING, PORTABLE HOME
GENERATOR, LAW ENFORCEMENT AND OTHER CRITICAL COMMUNITY NEEDS; OR
(IV) SHALL BE IN OTHER SUCH LOCATIONS THAT ARE DETERMINED BY THE
COMMISSION TO BE VITAL TO POST DISASTER RESPONSE AND RECOVERY OPER-
ATIONS;
(V) SHALL NOT INCLUDE AN AUTOMOBILE DEALER, A PERSON WHO OPERATES A
FLEET OF MOTOR VEHICLES, A PERSON WHO SELLS MOTOR FUEL EXCLUSIVELY TO A
FLEET OF MOTOR VEHICLES OR A MOTOR FUEL RETAIL OUTLET THAT HAS A WRITTEN
AGREEMENT WITH A PUBLIC HOSPITAL, IN A FORM APPROVED BY THE DIVISION OF
EMERGENCY MANAGEMENT, WHEREIN THE PUBLIC HOSPITAL AGREES TO PROVIDE THE
MOTOR FUEL RETAIL OUTLET WITH AN ALTERNATE MEANS OF POWER GENERATION
ONSITE SO THAT THE OUTLET'S FUEL PUMPS MAY BE OPERATED IN THE EVENT OF A
POWER OUTAGE.
S 2. The tax law is amended by adding a new section 187-s to read as
follows:
S 187-S. ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES CRED-
IT. (1) ALLOWANCE OF CREDIT. FOR EACH TAXABLE YEAR BEGINNING ON OR AFTER
JANUARY FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN THERE SHALL BE ALLOWED AS A CREDIT, TO BE COMPUTED AS
PROVIDED IN SUBDIVISION THREE OF THIS SECTION, AGAINST THE TAX IMPOSED
BY THIS ARTICLE FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT
EXPENDITURES AT A MOTOR FUEL TERMINAL FACILITY, WHOLESALER OR MOTOR FUEL
RETAIL OUTLET LOCATED IN THE STATE; PROVIDED, HOWEVER, THAT THE TAXPAYER
SHALL NOT CLAIM MORE THAN ONE CREDIT FOR ANY ONE FACILITY.
(2) DEFINITIONS. FOR THE PURPOSES OF THIS SECTION THE FOLLOWING DEFI-
NITIONS APPLY:
(A) "MOTOR FUEL TERMINAL FACILITY" AS DEFINED IN PARAGRAPH (K) OF
SUBDIVISION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL
BUSINESS LAW;
(B) "WHOLESALER" AS DEFINED IN PARAGRAPH (L) OF SUBDIVISION ONE OF
SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL BUSINESS LAW;
(C) "MOTOR FUEL RETAIL OUTLET" AS DEFINED IN PARAGRAPH (H) OF SUBDIVI-
SION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL BUSINESS
LAW;
(D) "QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDI-
TURES" SHALL MEAN: (I) COSTS INCURRED BY A MOTOR FUEL TERMINAL FACILITY,
WHOLESALER OR MOTOR FUEL RETAIL OUTLET IN THE STATE ON OR AFTER JANUARY
FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND
EIGHTEEN ASSOCIATED WITH THE PURCHASE AND INSTALLATION OF AN ALTERNATE
GENERATED POWER SOURCE THAT IS CAPABLE OF OPERATING ALL DISTRIBUTION
LOADING RACKS, FUEL PUMPS, DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND
PAYMENT ACCEPTANCE SYSTEMS, AS APPLICABLE, FOR A MINIMUM OF SEVENTY-TWO
HOURS; OR
(II) COSTS INCURRED BY A MOTOR FUEL RETAIL OUTLET IN THE STATE ON OR
AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO
THOUSAND EIGHTEEN FOR MATERIALS AND LABOR ASSOCIATED WITH THE INSTALLA-
TION OF APPROPRIATE WIRING, INCLUDING A TRANSFER SWITCH, NECESSARY FOR
S. 3842 4
THE OPERATION OF AN ALTERNATE GENERATED POWER SOURCE THAT IS CAPABLE OF
OPERATING ALL FUEL PUMPS, DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND
PAYMENT ACCEPTANCE SYSTEMS FOR A MINIMUM OF SEVENTY-TWO HOURS;
(III) INSTALLATION OF APPROPRIATE WIRING AND TRANSFER SWITCHES SHALL
BE PERFORMED BY A CERTIFIED ELECTRICAL CONTRACTOR AND CERTIFIED AS OPER-
ATIONAL BY THE LOCAL BUILDING INSPECTOR;
(IV) SUCH QUALIFIED EXPENDITURES SHALL NOT INCLUDE INTEREST OR OTHER
FINANCE CHARGES;
(V) THE AMOUNT OF ANY FEDERAL, STATE OR LOCAL GRANT RECEIVED BY THE
TAXPAYER, WHICH IS USED FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE
EQUIPMENT EXPENDITURES SHALL NOT BE INCLUDED IN THE AMOUNT OF SUCH QUAL-
IFIED EXPENDITURES.
(3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL EQUAL FIFTY PERCENT
OF QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES.
SUCH CREDIT AMOUNT SHALL NOT EXCEED FIFTEEN THOUSAND DOLLARS FOR QUALI-
FIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES AS PROVIDED
IN SUBPARAGRAPH (I) OF PARAGRAPH (D) OF SUBDIVISION TWO OF THIS SECTION,
OR FIVE THOUSAND DOLLARS FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE
EQUIPMENT EXPENDITURES AS PROVIDED IN SUBPARAGRAPH (II) OF PARAGRAPH (D)
OF SUBDIVISION TWO OF THIS SECTION.
(4) CREDIT RECAPTURE. IF AN ALTERNATE GENERATED POWER SOURCE FOR WHICH
A CREDIT IS ALLOWED PURSUANT TO THIS SECTION IS THEREAFTER SOLD,
RETURNED TO THE VENDOR OR OTHERWISE REMOVED FROM SERVICE BY THE TAXPAYER
WITHIN ONE YEAR FROM THE DATE THE ALTERNATE GENERATED POWER SOURCE WAS
PLACED IN SERVICE, THE AMOUNT OF CREDIT ALLOWED BY THIS SECTION FOR THE
PURCHASE AND INSTALLATION OF THAT ALTERNATE GENERATED POWER SOURCE SHALL
BE RECAPTURED BY ADDING THAT CREDIT AMOUNT TO THE TAX OF THE TAXPAYER
FOR THE TAXABLE YEAR IN WHICH THE ALTERNATE GENERATED POWER SOURCE IS
SOLD OR REMOVED.
(5) CARRYOVER. IN THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN
THE TAXABLE YEAR ANY EXCESS MAY BE CARRIED OVER IN THE FOLLOWING YEAR,
AND FIVE SUCCEEDING YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX
IMPOSED BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED.
S 3. Section 210 of the tax law is amended by adding a new subdivision
46 to read as follows:
46. ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES CREDIT.
(1) ALLOWANCE OF CREDIT. FOR EACH TAXABLE YEAR BEGINNING ON OR AFTER
JANUARY FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN THERE SHALL BE ALLOWED AS A CREDIT, TO BE COMPUTED AS
PROVIDED IN PARAGRAPH THREE OF THIS SUBDIVISION, AGAINST THE TAX IMPOSED
BY THIS ARTICLE FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT
EXPENDITURES AT A MOTOR FUEL TERMINAL FACILITY, WHOLESALER OR MOTOR FUEL
RETAIL OUTLET LOCATED IN THE STATE; PROVIDED, HOWEVER, THAT THE TAXPAYER
SHALL NOT CLAIM MORE THAN ONE CREDIT FOR ANY ONE FACILITY.
(2) DEFINITIONS. FOR THE PURPOSES OF THIS SECTION THE FOLLOWING DEFI-
NITIONS APPLY:
(A) "MOTOR FUEL TERMINAL FACILITY" AS DEFINED IN PARAGRAPH (K) OF
SUBDIVISION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL
BUSINESS LAW;
(B) "WHOLESALER" AS DEFINED IN PARAGRAPH (L) OF SUBDIVISION ONE OF
SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL BUSINESS LAW;
(C) "MOTOR FUEL RETAIL OUTLET" AS DEFINED IN PARAGRAPH (H) OF SUBDIVI-
SION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL BUSINESS
LAW;
(D) "QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDI-
TURES" SHALL MEAN: (I) COSTS INCURRED BY A MOTOR FUEL TERMINAL FACILITY,
S. 3842 5
WHOLESALER OR MOTOR FUEL RETAIL OUTLET IN THE STATE ON OR AFTER JANUARY
FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND
EIGHTEEN ASSOCIATED WITH THE PURCHASE AND INSTALLATION OF AN ALTERNATE
GENERATED POWER SOURCE THAT IS CAPABLE OF OPERATING ALL DISTRIBUTION
LOADING RACKS, FUEL PUMPS, DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND
PAYMENT ACCEPTANCE SYSTEMS, AS APPLICABLE, FOR A MINIMUM OF SEVENTY-TWO
HOURS; OR
(II) COSTS INCURRED BY A MOTOR FUEL RETAIL OUTLET IN THE STATE ON OR
AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO
THOUSAND EIGHTEEN FOR MATERIALS AND LABOR ASSOCIATED WITH THE INSTALLA-
TION OF APPROPRIATE WIRING, INCLUDING A TRANSFER SWITCH, NECESSARY FOR
THE OPERATION OF AN ALTERNATE GENERATED POWER SOURCE THAT IS CAPABLE OF
OPERATING ALL FUEL PUMPS, DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND
PAYMENT ACCEPTANCE SYSTEMS FOR A MINIMUM OF SEVENTY-TWO HOURS;
(III) INSTALLATION OF APPROPRIATE WIRING AND TRANSFER SWITCHES SHALL
BE PERFORMED BY A CERTIFIED ELECTRICAL CONTRACTOR AND CERTIFIED AS OPER-
ATIONAL BY THE LOCAL BUILDING INSPECTOR;
(IV) SUCH QUALIFIED EXPENDITURES SHALL NOT INCLUDE INTEREST OR OTHER
FINANCE CHARGES;
(V) THE AMOUNT OF ANY FEDERAL, STATE OR LOCAL GRANT RECEIVED BY THE
TAXPAYER, WHICH IS USED FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE
EQUIPMENT EXPENDITURES SHALL NOT BE INCLUDED IN THE AMOUNT OF SUCH QUAL-
IFIED EXPENDITURES.
(3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL EQUAL FIFTY PERCENT
OF QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES.
SUCH CREDIT AMOUNT SHALL NOT EXCEED FIFTEEN THOUSAND DOLLARS FOR QUALI-
FIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES AS PROVIDED
IN CLAUSE (I) OF SUBPARAGRAPH (D) OF PARAGRAPH TWO OF THIS SUBDIVISION,
OR FIVE THOUSAND DOLLARS FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE
EQUIPMENT EXPENDITURES AS PROVIDED IN CLAUSE (II) OF SUBPARAGRAPH (D) OF
PARAGRAPH TWO OF THIS SUBDIVISION.
(4) CREDIT RECAPTURE. IF AN ALTERNATE GENERATED POWER SOURCE FOR WHICH
A CREDIT IS ALLOWED PURSUANT TO THIS SUBDIVISION IS THEREAFTER SOLD,
RETURNED TO THE VENDOR OR OTHERWISE REMOVED FROM SERVICE BY THE TAXPAYER
WITHIN ONE YEAR FROM THE DATE THE ALTERNATE GENERATED POWER SOURCE WAS
PLACED IN SERVICE, THE AMOUNT OF CREDIT ALLOWED BY THIS SUBDIVISION FOR
THE PURCHASE AND INSTALLATION OF THAT ALTERNATE GENERATED POWER SOURCE
SHALL BE RECAPTURED BY ADDING THAT CREDIT AMOUNT TO THE TAX OF THE
TAXPAYER FOR THE TAXABLE YEAR IN WHICH THE ALTERNATE GENERATED POWER
SOURCE IS SOLD OR REMOVED.
(5) CARRYOVER. IN THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN
THE TAXABLE YEAR ANY EXCESS MAY BE CARRIED OVER IN THE FOLLOWING YEAR,
AND FIVE SUCCEEDING YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX
IMPOSED BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED.
S 4. Section 606 of the tax law is amended by adding a new subsection
(u) to read as follows:
(U) ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES CREDIT.
(1) ALLOWANCE OF CREDIT. FOR EACH TAXABLE YEAR BEGINNING ON OR AFTER
JANUARY FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN THERE SHALL BE ALLOWED AS A CREDIT, TO BE COMPUTED AS
PROVIDED IN PARAGRAPH THREE OF THIS SECTION, AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT
EXPENDITURES AT A MOTOR FUEL TERMINAL FACILITY, WHOLESALER OR MOTOR FUEL
RETAIL OUTLET LOCATED IN THE STATE; PROVIDED, HOWEVER, THAT THE TAXPAYER
SHALL NOT CLAIM MORE THAN ONE CREDIT FOR ANY ONE FACILITY.
S. 3842 6
(2) DEFINITIONS. FOR THE PURPOSES OF THIS SECTION THE FOLLOWING DEFI-
NITIONS APPLY:
(A) "MOTOR FUEL TERMINAL FACILITY" AS DEFINED IN PARAGRAPH (K) OF
SUBDIVISION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL
BUSINESS LAW;
(B) "WHOLESALER" AS DEFINED IN PARAGRAPH (L) OF SUBDIVISION ONE OF
SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL BUSINESS LAW;
(C) "MOTOR FUEL RETAIL OUTLET" AS DEFINED IN PARAGRAPH (H) OF SUBDIVI-
SION ONE OF SECTION THREE HUNDRED NINETY-NINE-EE OF THE GENERAL BUSINESS
LAW;
(D) "QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDI-
TURES" SHALL MEAN: (I) COSTS INCURRED BY A MOTOR FUEL TERMINAL FACILITY,
WHOLESALER OR MOTOR FUEL RETAIL OUTLET IN THE STATE ON OR AFTER JANUARY
FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO THOUSAND
EIGHTEEN ASSOCIATED WITH THE PURCHASE AND INSTALLATION OF AN ALTERNATE
GENERATED POWER SOURCE THAT IS CAPABLE OF OPERATING ALL DISTRIBUTION
LOADING RACKS, FUEL PUMPS, DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND
PAYMENT ACCEPTANCE SYSTEMS, AS APPLICABLE, FOR A MINIMUM OF SEVENTY-TWO
HOURS;
(II) COSTS INCURRED BY A MOTOR FUEL RETAIL OUTLET IN THE STATE ON OR
AFTER JANUARY FIRST, TWO THOUSAND FOURTEEN AND BEFORE JANUARY FIRST, TWO
THOUSAND EIGHTEEN FOR MATERIALS AND LABOR ASSOCIATED WITH THE INSTALLA-
TION OF APPROPRIATE WIRING, INCLUDING A TRANSFER SWITCH, NECESSARY FOR
THE OPERATION OF AN ALTERNATE GENERATED POWER SOURCE THAT IS CAPABLE OF
OPERATING ALL FUEL PUMPS, DISPENSING EQUIPMENT, LIFE SAFETY SYSTEMS AND
PAYMENT ACCEPTANCE SYSTEMS FOR A MINIMUM OF SEVENTY-TWO HOURS;
(III) INSTALLATION OF APPROPRIATE WIRING AND TRANSFER SWITCHES SHALL
BE PERFORMED BY A CERTIFIED ELECTRICAL CONTRACTOR AND CERTIFIED AS OPER-
ATIONAL BY THE LOCAL BUILDING INSPECTOR;
(IV) SUCH QUALIFIED EXPENDITURES SHALL NOT INCLUDE INTEREST OR OTHER
FINANCE CHARGES;
(V) THE AMOUNT OF ANY FEDERAL, STATE OR LOCAL GRANT RECEIVED BY THE
TAXPAYER, WHICH IS USED FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE
EQUIPMENT EXPENDITURES SHALL NOT BE INCLUDED IN THE AMOUNT OF SUCH QUAL-
IFIED EXPENDITURES.
(3) AMOUNT OF CREDIT. THE AMOUNT OF CREDIT SHALL EQUAL FIFTY PERCENT
OF QUALIFIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES.
SUCH CREDIT AMOUNT SHALL NOT EXCEED FIFTEEN THOUSAND DOLLARS FOR QUALI-
FIED ALTERNATE GENERATED POWER SOURCE EQUIPMENT EXPENDITURES AS PROVIDED
IN CLAUSE (I) OF SUBPARAGRAPH (D) OF PARAGRAPH TWO OF THIS SUBSECTION,
OR FIVE THOUSAND DOLLARS FOR QUALIFIED ALTERNATE GENERATED POWER SOURCE
EQUIPMENT EXPENDITURES AS PROVIDED IN CLAUSE (II) OF SUBPARAGRAPH (D) OF
PARAGRAPH TWO OF THIS SUBSECTION.
(4) CREDIT RECAPTURE. IF AN ALTERNATE GENERATED POWER SOURCE FOR WHICH
A CREDIT IS ALLOWED PURSUANT TO THIS SUBSECTION IS THEREAFTER SOLD,
RETURNED TO THE VENDOR OR OTHERWISE REMOVED FROM SERVICE BY THE TAXPAYER
WITHIN ONE YEAR FROM THE DATE THE ALTERNATE GENERATED POWER SOURCE WAS
PLACED IN SERVICE, THE AMOUNT OF CREDIT ALLOWED BY THIS SUBSECTION FOR
THE PURCHASE AND INSTALLATION OF THAT ALTERNATE GENERATED POWER SOURCE
SHALL BE RECAPTURED BY ADDING THAT CREDIT AMOUNT TO THE TAX OF THE
TAXPAYER FOR THE TAXABLE YEAR IN WHICH THE ALTERNATE GENERATED POWER
SOURCE IS SOLD OR REMOVED.
(5) CARRYOVER. IN THE CASE WHERE THE TAX CREDIT IS NOT EXHAUSTED IN
THE TAXABLE YEAR ANY EXCESS MAY BE CARRIED OVER IN THE FOLLOWING YEAR,
AND FIVE SUCCEEDING YEARS IF NECESSARY, AND MAY BE DEDUCTED FROM THE TAX
IMPOSED BY THIS ARTICLE UNTIL SUCH CREDIT IS EXHAUSTED.
S. 3842 7
S 5. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xxxv) to read as
follows:
(XXXV) ALTERNATE GENERATED POWER AMOUNT OF CREDIT UNDER
SOURCE EQUIPMENT EXPENDITURES SUBDIVISION FORTY-SIX OF
CREDIT UNDER SUBSECTION (U) SECTION TWO HUNDRED TEN
S 6. This act shall take effect immediately; provided that the
provisions of sections two, three, four and five of this act shall
expire and be deemed repealed January 1, 2018.

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